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企业管理的中心是财务管理,财务管理的中心是资金管理。管理的好坏,直接影响企业的效益,乃至生存。近几年,由于国家的宏观调控和企业“三角债”等原因,资金紧张的矛盾日益突出,资金缺口越来越大。 1 影响企业资金紧张的原因 1.1 物价上涨增大了资金需求我厂生产需要的主要原材料是煤炭、矿石等,由于煤炭、矿石近几年逐年提价,资金需求剧增。例如:洗精煤平均进厂价格逐年递增1991年为220元/t,1992年为240元/t,
The center of business management is financial management, the center of financial management is money management. Management is good or bad, a direct impact on the effectiveness of enterprises, and even survive. In recent years, due to the macroeconomic regulation and control of enterprises and the “triangular bonds” and other reasons, the tension between capital funds has become increasingly prominent and the funding gap has been growing. 1 Factors that Affect the Enterprise’s Financial Tension 1.1 Increase in Price Increases Capital Requirement The main raw materials needed by our factory for production are coal, ore and so on. Since coal and ore price increase year by year in recent years, the demand for funds has dramatically increased. For example: the average price of clean coal into the plant year by year in 1991 increased to 220 yuan / t in 1992 to 240 yuan / t,